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SALT Report 3266 – On November 26, 2013, Illinois released General Information Letter 13-0069 discussing the issue of nexus and use tax obligations. Although the taxpayers specific question regarding location of servers, online retailing and services is not specifically answered the department does discuss general guidelines of nexus and use tax obligations.

Section 150.201(i)(1) through (8) are referenced in the GIL as the determining factors for retailer maintaining a business within the state.